This amount is generally included in taxable wages in Box 1 and is subject to additional taxes if the plan failed to satisfy 409A requirements. 3. Managing Too Many Box 14 Entries

Employers must withhold an additional 0.9% on FICA wages exceeding $200,000 in a calendar year. 5. Essential W-2 Best Practices for 2026 2026 General Instructions for Forms W-2 and W-3 - IRS

These contributions are excluded from the employee's gross income. 2. Understanding Box 14: What is "Code Z"?

Employer contributions to these accounts are reported in Box 12, Code TA .

Some employees, particularly federal workers, may see "Code Z" in Box 14. This specifically refers to income received under a 409A non-qualified deferred compensation plan.

Based on the context of W-2 tax forms for the upcoming 2026 tax season,